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<h1>Advance Ruling Under CGST Act 2017: Binding on Applicants and Officers Unless Law or Circumstances Change</h1> The advance ruling under the Central Goods and Services Tax Act, 2017, is binding on the applicant and relevant officers concerning the applicant. For rulings by the National Appellate Authority, it is binding on applicants who are distinct persons and all registered persons with the same Permanent Account Number under the Income-tax Act, 1961, as well as the concerned officers. The ruling remains binding unless there is a change in the law, facts, or circumstances that supported the original ruling.